Uncollectible Accounts Oracle is the world's largest supplier of database software. Its balance sheet included the following presentation: May 31 2003 2002 ($ in millions) Trade receivables, net of allowance for doubtful accounts of $376 as of May 31, 2003 and $413 as of May 31, 2002 $1,920 $2,036 During 2003, Oracle added $128 million to its allowance for estimated doubtful accounts.

(a) Calculate the write-offs of uncollectible accounts, and show

(b) the impact on the balance sheet equation of these transactions and

(c) the journal entries.